What is Controlling (CO)?

Controlling (CO) is a module in SAP (Systems, Applications & Products in Data Processing) that provides functionalities for internal management reporting. It helps organizations track and manage costs and revenues, enabling them to make informed decisions and improve profitability. CO focuses on cost accounting, profitability analysis, and performance measurement within the organization. It is commonly used for cost center accounting, profit center accounting, internal orders, activity-based costing, and product costing.